Key rules include: obtain a DET permit per unit before listing; self-classify as Standard or Deluxe; collect Tourism Dirham from guests (AED 10 or AED 15 per occupied bedroom per night) and file returns with DET by the 15th of each month; register for UAE VAT once taxable turnover exceeds AED 375,000 in any 12-month period; secure a building or strata NOC where required; and comply with DET safety and sustainability requirements, including working alarms, fire extinguisher and clear egress information.